Who Qualifies for Earned Income Credit?

Unlike the child tax credits or child care tax credits, the earned income tax credits (EITC) are available to taxpayers who have qualifying child or children as well as taxpayers who do not have a qualifying child.

Earned income credit qualifications & eligibility

To be eligible for the earned income credit you must meet ALL of the following rules whether or not you have a qualifying child. If you meet all of the following qualification rules for the earned income credit, you will still need to meet the qualifying rules for either earned income credit with a qualifying child or children or without.

1) Valid SSN

You must have valid social security number for yourself, your spouse and your qualifying child or children. If your social security number (or that of your spouse or qualifying child or children) says "Not valid for employment" or is an ITIN then you are not eligible for the earned income credit.

2) Tax filing status is not married filing separately

Your tax filing status cannot be married filing separately. If you are married and your spouse did not live with you at any time during the last 6 months of the tax year, you may be able to file as a head of household.

3) Citizenship

You must be a US citizen or resident alien all year.

4) Cannot file form 2555 or 2555-EZ

You cannot file the tax form 2555 or the tax form 2555-EZ relating to foreign income.

<< Previous    [1]  2  3    Next >>